<b>Purpose</b><p></p> – The purpose of this research is to highlight the differences, and implications of any differences, between two approaches to measuring compliance with International Financial Reporting Standards (IFRS) mandatory disclosure requirements: the commonly used “dichotomous” approach; and the alternative, but rarely used, partial compliance unweighted approach. The former gives equal weight to the individual items required to be disclosed by all standards. The latter assumes that each standard is of equal importance and consequently gives equal weight to each standard.<p></p> <b>Design/methodology/approach</b><p></p> – The paper employs both methods on a sampl...
The uniform application of International Financial Reporting Standards (IFRS) across different juris...
The comparability effect of mandatory IFRS adoption is marginal, write Stefano Cascino and Joachim G...
This study investigates the compliance of Greek firms to IFRS disclosure requirements. Using a check...
Purpose – The purpose of this research is to highlight the differences, and implications of any dif...
This study examines 225 Malaysian public listed firms’ compliance with IFRS mandatory disclosure req...
This paper reviewed the empirical measure of compliance in accounting literature with special refere...
<b>Purpose</b><p></p> – The purpose of this paper is to address recent call...
This paper reviews the literature on compliance with IFRS mandatory disclosure requirements for the ...
The present study examines 153 Greek listed companies' compliance with all IFRS mandatory disclosure...
Does compliance with International Financial Reporting Standards (IFRS) mandatory disclosures appear...
IFRS is a timely response to the globalization of business activities in the area of financial repor...
International Financial Reporting Standards (IFRS) are widely recognized as having higher quality th...
The present study examines 153 Greek listed companies' compliance with all IFRS mandatory disclosure...
In this study, we examine whether the mandatory adoption of IFRS by Turkish listed companies in 2005...
International Financial Reporting Standard (IFRS) refers to a unique, uniform, simple, and easily un...
The uniform application of International Financial Reporting Standards (IFRS) across different juris...
The comparability effect of mandatory IFRS adoption is marginal, write Stefano Cascino and Joachim G...
This study investigates the compliance of Greek firms to IFRS disclosure requirements. Using a check...
Purpose – The purpose of this research is to highlight the differences, and implications of any dif...
This study examines 225 Malaysian public listed firms’ compliance with IFRS mandatory disclosure req...
This paper reviewed the empirical measure of compliance in accounting literature with special refere...
<b>Purpose</b><p></p> – The purpose of this paper is to address recent call...
This paper reviews the literature on compliance with IFRS mandatory disclosure requirements for the ...
The present study examines 153 Greek listed companies' compliance with all IFRS mandatory disclosure...
Does compliance with International Financial Reporting Standards (IFRS) mandatory disclosures appear...
IFRS is a timely response to the globalization of business activities in the area of financial repor...
International Financial Reporting Standards (IFRS) are widely recognized as having higher quality th...
The present study examines 153 Greek listed companies' compliance with all IFRS mandatory disclosure...
In this study, we examine whether the mandatory adoption of IFRS by Turkish listed companies in 2005...
International Financial Reporting Standard (IFRS) refers to a unique, uniform, simple, and easily un...
The uniform application of International Financial Reporting Standards (IFRS) across different juris...
The comparability effect of mandatory IFRS adoption is marginal, write Stefano Cascino and Joachim G...
This study investigates the compliance of Greek firms to IFRS disclosure requirements. Using a check...